Documents With Open Comment PeriodsIssue DateComment Deadline
Exposure Draft ED/2011/7 Transition Guidance (Proposed amendments to IFRS 10) 20 December 201121 March 2012
Fourth batch of SME Implementation Group questions and answer documents 21 November 201131 January 2012
Exposure Draft ED/2011/6 Revenue from Contracts with Customers 14 November 201113 March 2012
Exposure Draft ED/2011/5 Government Loans (Proposed amendments to IFRS 1) 20 October 20115 January 2012
Exposure Draft ED/2011/4 Investment Entities25 August 20115 January 2012
Documents With Expired Comment Periods
Awaiting IASB Action		Issue DateComment Deadline
Request for Views Agenda Consultation 2011 27 July 201130 November 2011
Exposure Draft ED/2011/3 Mandatory Effective Date of IFRS 94 August 201121 October 2011
Exposure Draft ED/2011/2 Improvements to IFRSs22 June 201121 October 2011
Exposure Draft: Offsetting Financial Assets and Financial Liabilities28 January 201128 April 2011
Supplement to Exposure Draft: Financial Instruments: Impairment31 January 20111 April 2011
Exposure Draft: Hedge Accounting9 December 2010 9 March 2011
Request for views: Effective Dates and Transition Methods19 October 201031 January 2011
Exposure Draft: Leases17 August 201015 December 2010
Exposure Draft: Insurance Contracts30 July 201030 November 2010
Exposure Draft: Revenue from Contracts with Customers24 June 201022 October 2010
Exposure Draft: Conceptual Framework - The Reporting Entity11 March 201016 July 2010
Exposure Draft: Financial Instruments: Impairment5 November 200930 June 2010
Exposure Draft: Measurement of Liabilities in IAS 375 January 201012 April 2010 Extended to 19 May 2010
Exposure Draft: Rate-regulated Activities23 July 200920 November 2009
Exposure Draft ED/2009/2: Income Tax (Proposed replacement of IAS 12)31 March 200931 July 2009
Exposure Draft: Simplifying Earnings per Share7 August 20085 December 2008
Discussion Paper: Financial Instruments with Characteristics of Equity28 February 20085 September 2008
Exposure Draft: Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits30 June 200528 October 2005
Documents With Expired Comment Periods
Awaiting IFRIC Action		Issue DateComment Deadline
Draft Interpretation: Stripping Costs in the Production Phase of a Surface Mine26 August 201030 November 2010
Documents With Expired Comment Periods
Awaiting SMEIG Action		Issue DateComment Deadline
Third batch of SME Implementation Group questions and answer documents 28 September 201130 November 2011
Second batch of SME Implementation Group questions and answer documents 14 April 201115 June 2010
Documents With Expired Comment Periods
Awaiting IFRS Foundation Action		Issue DateComment Deadline
Trustees' preliminary conclusions of their strategy review27 April 201125 July 2011
Consultative Report on the Review of the IFRS Foundation's Governance7 February 20118 April 2011

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